{
  "url": "https://openlegislation.uk/eu-decision-2020-859/annex/division-5",
  "json_url": "https://openlegislation.uk/eu-decision-2020-859/annex/division-5.json",
  "legislation": "eudn/2020/859",
  "legislation_title": "Commission Implementing Decision (EU) 2020/859 of 16 June 2020 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2020) 3609) (Only the Bulgarian, Croatian, Czech, Danish, Dutch, English, French, German, Greek, Italian, Lithuanian, Polish, Romanian, Slovak, Slovenian and Spanish texts are authentic)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2020-859",
  "path": "annex/division/5",
  "kind": "division",
  "number": null,
  "heading": "Budget Item: 6711",
  "text": "Member State\nMeasure\nFY\nReason\nType\nCorrection %\nCurrency\nAmount\nDeductions\nFinancial Impact\nBG\nCertification\n2017\nEAFRD IACS financial correction for MLE FY2017\nESTIMATED BY AMOUNT\nEUR\n-826 962,26\n-141 780,04\n-685 182,22\nClearance of Accounts - Financial Clearance\n2016\nErrors in EAGF and EAFRD\nONE OFF\nEUR\n-4 750,2\n-75,67\n-4 674,53\nClearance of Accounts - Financial Clearance\n2018\nErrors in EAGF and EAFRD\nONE OFF\nEUR\n-3 326,42\n-10,04\n-3 316,38\nCertification\n2017\nFinancial correction for MLE EAFRD NIACS FY2017\nESTIMATED BY AMOUNT\nEUR\n-1 288 760,47\n0,00\n-1 288 760,47\nRural Development EAFRD investment - private beneficiaries\n2016\nM121 - reasonableness of costs (10% evaluation committee)\nFLAT RATE\n10,00%\nEUR\n-49 000,39\n0,00\n-49 000,39\nRural Development EAFRD investment - private beneficiaries\n2016\nM121 - reasonableness of costs (5% direct purchase)\nFLAT RATE\n10,00%\nEUR\n-87,74\n0,00\n-87,74\nRural Development EAFRD investment - private beneficiaries\n2016\nM123 - reasonableness of costs (15% evaluation committee)\nFLAT RATE\n15,00%\nEUR\n-77 487,59\n0,00\n-77 487,59\nRural Development EAFRD investment - private beneficiaries\n2016\nM123 - reasonableness of costs (5% direct purchase)\nFLAT RATE\n5,00%\nEUR\n-405,2\n0,00\n-405,2\nRural Development EAFRD Measures with flat-rate support\n2016\nM311 - reasonableness of costs (5% direct purchase)\nFLAT RATE\n5,00%\nEUR\n-130,5\n0,00\n-130,5\nRural Development EAFRD Measures with flat-rate support\n2016\nM312 - reasonableness of costs (10% evaluation committee)\nFLAT RATE\n10,00%\nEUR\n-13 347,56\n0,00\n-13 347,56\nRural Development EAFRD Measures with flat-rate support\n2016\nM312 - reasonableness of costs (5% direct purchase)\nFLAT RATE\n5,00%\nEUR\n-1 679,09\n0,00\n-1 679,09\nTotal BG:\nEUR\n-2 265 937,42\n-141 865,75\n-2 124 071,67\nCY\nRural Development EAFRD measures subject to IACS\n2017\nEAFRD/ Correct proceedings to ensure instigation of recovery of undue payments incl. administrative penalties following LPIS updates CY 2012-2017\nONE OFF\nEUR\n-862,71\n0,00\n-862,71\nTotal CY:\nEUR\n-862,71\n0,00\n-862,71\nDE\nClearance of Accounts - Financial Clearance\n2018\nDifferences in debts' reconciliation EAFRD\nONE OFF\nEUR\n-5 609,48\n0,00\n-5 609,48\nRural Development EAFRD investment - public beneficiaries\n2018\nfinancial clearance 2018 - Errors in samples\nONE OFF\nEUR\n-2 068,95\n0,00\n-2 068,95\nRural Development EAFRD Risk management\n2018\nfinancial clearance 2018 - Errors in samples\nONE OFF\nEUR\n-36 675,19\n0,00\n-36 675,19\nClearance of Accounts - Financial Clearance\n2018\nindividual errors EAFRD\nONE OFF\nEUR\n-41 861,9\n0,00\n-41 861,9\nClearance of Accounts - Financial Clearance\n2018\nIndividual errors EAFRD\nONE OFF\nEUR\n-43 440,35\n0,00\n-43 440,35\nTotal DE:\nEUR\n-129 655,87\n0,00\n-129 655,87\nDK\nClearance of Accounts - Financial Clearance\n2018\nMLE for EAFRD above materiality\nESTIMATED BY AMOUNT\nEUR\n-104 531,21\n-1 466,19\n-103 065,02\nTotal DK:\nEUR\n-104 531,21\n-1 466,19\n-103 065,02\nES\nRural Development EAFRD investment - private beneficiaries\n2016\n5% correction on M4.2 - deficiency in the Key Control “Appropriate evaluation of the reasonableness of costs“.\nFLAT RATE\n5,00%\nEUR\n-114 165,67\n-664,42\n-113 501,25\nRural Development EAFRD investment - private beneficiaries\n2017\n5% correction on M4.2 - deficiency in the Key Control “Appropriate evaluation of the reasonableness of costs“.\nFLAT RATE\n5,00%\nEUR\n-131 669,04\n-448,3\n-131 220,74\nRural Development EAFRD investment - private beneficiaries\n2018\n5% correction on M4.2 - deficiency in the Key Control “Appropriate evaluation of the reasonableness of costs“.\nFLAT RATE\n5,00%\nEUR\n-311 351,53\n0,00\n-311 351,53\nClearance of Accounts - Financial Clearance\n2018\nErrors in EAGF and EAFRD\nONE OFF\nEUR\n-455,9\n0,00\n-455,9\nRural Development EAFRD Leader\n2016\nIrregular amounts - individual beneficiary audited in DAS PF/7915/2016)\nONE OFF\nEUR\n-210 283,49\n0,00\n-210 283,49\nRural Development EAFRD forestry measures\n2017\nLack of Key Control \"Verification that public procurement procedures are in compliance with national and Union Regulation\" in ES07 (Castilla La Mancha)\nFLAT RATE\n10,00%\nEUR\n-311 018,95\n-5 552,12\n-305 466,83\nRural Development EAFRD forestry measures\n2018\nLack of Key Control \"Verification that public procurement procedures are in compliance with national and Union Regulation\" in ES07 (Castilla La Mancha)\nFLAT RATE\n10,00%\nEUR\n-153 806,87\n-11,66\n-153 795,21\nTotal ES:\nEUR\n-1 232 751,45\n-6 676,5\n-1 226 074,95\nFR\nRural Development EAFRD investment - private beneficiaries\n2015\nIneligible expenditure - Measure 121\nONE OFF\nEUR\n-146 174,07\n-14 617,41\n-131 556,66\nRural Development EAFRD investment - private beneficiaries\n2015\nIneligible expenditure - Measure 123\nONE OFF\nEUR\n-23 282,54\n-2 328,25\n-20 954,29\nRural Development EAFRD investment - public beneficiaries\n2016\nIneligible expenditure - Measure 321\nONE OFF\nEUR\n-110 534,88\n-3 583,62\n-106 951,26\nRural Development EAFRD Leader\n2015\nIneligible expenditure - Measure 413\nONE OFF\nEUR\n-2 942,49\n0,00\n-2 942,49\nRural Development EAFRD Measures with flat-rate support\n2016\nIneligible expenditure - Measure 6.1\nONE OFF\nEUR\n-163 632,0\n0,00\n-163 632,0\nRural Development EAFRD Measures with flat-rate support\n2017\nIneligible expenditure - Measure 6.1\nONE OFF\nEUR\n-607 432,0\n0,00\n-607 432,0\nRural Development EAFRD Measures with flat-rate support\n2018\nIneligible expenditure - Measure 6.1\nONE OFF\nEUR\n-98 152,0\n0,00\n-98 152,0\nRural Development EAFRD measures subject to IACS\n2018\nMeasure 10: late on-the-spot checks carried out for claim years 2015, 2016 and 2017\nFLAT RATE\n5,00%\nEUR\n-299 473,78\n0,00\n-299 473,78\nRural Development EAFRD measures subject to IACS\n2019\nMeasure 10: late on-the-spot checks carried out for claim years 2015, 2016 and 2017\nFLAT RATE\n5,00%\nEUR\n-515 633,29\n0,00\n-515 633,29\nRural Development EAFRD measures subject to IACS\n2018\nMeasure 11: late on-the-spot checks carried out for claim years 2015, 2016 and 2017\nFLAT RATE\n2,00%\nEUR\n-96 090,11\n0,00\n-96 090,11\nRural Development EAFRD measures subject to IACS\n2019\nMeasure 11: late on-the-spot checks carried out for claim years 2015, 2016 and 2017\nFLAT RATE\n2,00%\nEUR\n-198 587,81\n0,00\n-198 587,81\nRural Development EAFRD measures subject to IACS\n2017\nMeasure 13: late on-the-spot checks carried out for claim years 2015 and 2016\nFLAT RATE\n5,00%\nEUR\n-3 154 170,92\n0,00\n-3 154 170,92\nRural Development EAFRD measures subject to IACS\n2018\nMeasure 13: late on-the-spot checks carried out for claim years 2015 and 2016\nFLAT RATE\n5,00%\nEUR\n-89 844,07\n0,00\n-89 844,07\nTotal FR:\nEUR\n-5 505 949,96\n-20 529,28\n-5 485 420,68\nGB\nRural Development EAFRD investment - private beneficiaries\n2016\nabsence of ancillary control “Adequate audit trail”.\nFLAT RATE\n2,00%\nEUR\n-1 001,86\n0,00\n-1 001,86\nRural Development EAFRD investment - private beneficiaries\n2017\nabsence of ancillary control “Adequate audit trail”.\nFLAT RATE\n2,00%\nEUR\n-88 362,78\n0,00\n-88 362,78\nRural Development EAFRD investment - private beneficiaries\n2018\nabsence of ancillary control “Adequate audit trail”.\nFLAT RATE\n2,00%\nEUR\n-96 261,44\n0,00\n-96 261,44\nClearance of Accounts - Financial Clearance\n2018\nCEB/2019/050/GB - Errors detected by the CB in EAGF and EAFRD\nONE OFF\nEUR\n-101,25\n0,00\n-101,25\nCertification\n2017\nFinancial errors in substantive testing for EAFRD\nONE OFF\nEUR\n-246,27\n0,00\n-246,27\nRural Development EAFRD investment - private beneficiaries\n2017\nweaknesses in key control \"In-situ visits carried out for all investment operations to verify the realisation of the investment\" – M4.2\nFLAT RATE\n5,00%\nEUR\n-11 918,5\n0,00\n-11 918,5\nRural Development EAFRD investment - private beneficiaries\n2018\nweaknesses in key control \"In-situ visits carried out for all investment operations to verify the realisation of the investment\" – M4.2\nFLAT RATE\n5,00%\nEUR\n-15 638,8\n0,00\n-15 638,8\nTotal GB:\nEUR\n-213 530,9\n0,00\n-213 530,9\nHR\nClearance of Accounts - Financial Clearance\n2018\nFinancial errors identified by the Certification Body EAFRD IACS\nONE OFF\nEUR\n-1 135,66\n0,00\n-1 135,66\nClearance of Accounts - Financial Clearance\n2018\nMultiannual sanctions EAFRD 14-20\nONE OFF\nEUR\n-401 708,13\n0,00\n-401 708,13\nTotal HR:\nEUR\n-402 843,79\n0,00\n-402 843,79\nIE\nClearance of Accounts - Financial Clearance\n2018\nDebts EAFRD 2007-2013\nONE OFF\nEUR\n-277 576,99\n0,00\n-277 576,99\nClearance of Accounts - Financial Clearance\n2018\nDebts EAFRD 2014-2020\nONE OFF\nEUR\n-8 996,7\n0,00\n-8 996,7\nTotal IE:\nEUR\n-286 573,69\n0,00\n-286 573,69\nIT\nRural Development EAFRD measures subject to IACS\n2017\nM10: quality of the on-the-spot checks - CY 2016\nONE OFF\nEUR\n-19 222,47\n-208,22\n-19 014,25\nRural Development EAFRD investment - private beneficiaries\n2016\nM125 and M04.3: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017\nFLAT RATE\n5,00%\nEUR\n-25 169,29\n0,00\n-25 169,29\nRural Development EAFRD investment - private beneficiaries\n2017\nM125 and M04.3: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017\nFLAT RATE\n5,00%\nEUR\n-5 526,3\n0,00\n-5 526,3\nRural Development EAFRD investment - private beneficiaries\n2015\nM125 and M04.3: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016\nONE OFF\nEUR\n-153 741,22\n0,00\n-153 741,22\nRural Development EAFRD investment - private beneficiaries\n2016\nM125 and M04.3: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016\nONE OFF\nEUR\n-3 414 818,82\n0,00\n-3 414 818,82\nRural Development EAFRD forestry measures\n2016\nM221 and M08.1: appropriate checks on double financing - CY2016 and 2017\nONE OFF\nEUR\n-1 574,9\n0,00\n-1 574,9\nRural Development EAFRD forestry measures\n2017\nM221 and M08.1: appropriate checks on double financing - CY2016 and 2017\nONE OFF\nEUR\n-1 681,47\n0,00\n-1 681,47\nRural Development EAFRD forestry measures\n2015\nM221, M226, M227 and M08: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016\nONE OFF\nEUR\n-3 544,0\n0,00\n-3 544,0\nRural Development EAFRD forestry measures\n2016\nM221, M226, M227 and M08: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016\nONE OFF\nEUR\n-357 155,54\n0,00\n-357 155,54\nRural Development EAFRD forestry measures\n2016\nM226, M227 and M08: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017\nFLAT RATE\n5,00%\nEUR\n-19 513,74\n0,00\n-19 513,74\nRural Development EAFRD forestry measures\n2017\nM226, M227 and M08: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017\nFLAT RATE\n5,00%\nEUR\n57,23\n0,00\n57,23\nRural Development EAFRD investment - public beneficiaries\n2015\nM321 and M07: Ineligible expenditure FY2016 and incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016\nONE OFF\nEUR\n-701,64\n0,00\n-701,64\nRural Development EAFRD investment - public beneficiaries\n2016\nM321 and M07: Ineligible expenditure FY2016 and incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016\nONE OFF\nEUR\n-564 100,95\n0,00\n-564 100,95\nRural Development EAFRD investment - public beneficiaries\n2015\nM321, M511, M07 and M20: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017\nFLAT RATE\n5,00%\nEUR\n-90,68\n0,00\n-90,68\nRural Development EAFRD investment - public beneficiaries\n2016\nM321, M511, M07 and M20: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017\nFLAT RATE\n5,00%\nEUR\n-85 711,13\n0,00\n-85 711,13\nRural Development EAFRD investment - public beneficiaries\n2017\nM321, M511, M07 and M20: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017\nFLAT RATE\n5,00%\nEUR\n-15 014,5\n-3 252,7\n-11 761,8\nRural Development EAFRD investment - public beneficiaries\n2016\nM323: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY 2016\nONE OFF\nEUR\n-252 947,07\n0,00\n-252 947,07\nTotal IT:\nEUR\n-4 920 456,49\n-3 460,92\n-4 916 995,57\nLT\nRural Development EAFRD Axis 1 - Measures with flat rate support\n2014\nWeakness of key controls\nFLAT RATE\n5,00%\nEUR\n-652 972,01\n0,00\n-652 972,01\nRural Development EAFRD Measures with flat-rate support\n2015\nWeakness of key controls\nFLAT RATE\n5,00%\nEUR\n-286 123,01\n0,00\n-286 123,01\nRural Development EAFRD Measures with flat-rate support\n2016\nWeakness of key controls\nFLAT RATE\n5,00%\nEUR\n-555 235,88\n0,00\n-555 235,88\nRural Development EAFRD Measures with flat-rate support\n2017\nWeakness of key controls\nFLAT RATE\n5,00%\nEUR\n-378 398,96\n0,00\n-378 398,96\nRural Development EAFRD Measures with flat-rate support\n2018\nWeakness of key controls\nFLAT RATE\n5,00%\nEUR\n-313 718,11\n0,00\n-313 718,11\nTotal LT:\nEUR\n-2 186 447,97\n0,00\n-2 186 447,97\nNL\nClearance of Accounts - Financial Clearance\n2018\nKnown and random errors in EAGF and EAFRD\nONE OFF\nEUR\n-221 311,13\n0,00\n-221 311,13\nTotal NL:\nEUR\n-221 311,13\n0,00\n-221 311,13\nPL\nRural Development EAFRD forestry measures\n2016\nDouble funding between afforestation and greening - FY2016\nONE OFF\nEUR\n-233 152,21\n0,00\n-233 152,21\nRural Development EAFRD forestry measures\n2017\nDouble funding between afforestation and greening - FY2017\nONE OFF\nEUR\n-194 053,4\n0,00\n-194 053,4\nRural Development EAFRD forestry measures\n2018\nDouble funding between afforestation and greening - FY2018\nONE OFF\nEUR\n-181 226,84\n0,00\n-181 226,84\nRural Development EAFRD forestry measures\n2019\nDouble funding between afforestation and greening - FY2019\nONE OFF\nEUR\n-175 948,01\n0,00\n-175 948,01\nTotal PL:\nEUR\n-784 380,46\n0,00\n-784 380,46\nSI\nCross-compliance\n2017\nCross-compliance: limited scope of SMR 2 CY 2016\nONE OFF\nEUR\n-471,95\n0,00\n-471,95\nCross-compliance\n2018\nCross-compliance: limited scope of SMR 2 CY 2017\nONE OFF\nEUR\n-393,82\n0,00\n-393,82\nCross-compliance\n2019\nCross-compliance: limited scope of SMR 2 CY 2018\nONE OFF\nEUR\n-101,56\n0,00\n-101,56\nRural Development EAFRD measures subject to IACS\n2017\nRural development IACS measures: Partial on-the-spot checks limited to one operation of animal welfare measure (M14) - CY2016\nFLAT RATE\n5,00%\nEUR\n-457,61\n0,00\n-457,61\nRural Development EAFRD measures subject to IACS\n2018\nRural development IACS measures: Partial on-the-spot checks limited to one operation of animal welfare measure (M14) - CY2017\nFLAT RATE\n5,00%\nEUR\n-54,58\n0,00\n-54,58\nRural Development EAFRD forestry measures\n2017\nRural development NIACS measures: Ineligible VAT costs for forestry measure M8 - FY2017 and FY2018\nONE OFF\nEUR\n-19 284,16\n0,00\n-19 284,16\nRural Development EAFRD forestry measures\n2018\nRural development NIACS measures: Ineligible VAT costs for forestry measure M8 - FY2017 and FY2018\nONE OFF\nEUR\n-8 923,69\n0,00\n-8 923,69\nRural Development EAFRD forestry measures\n2019\nRural development NIACS measures: Ineligible VAT costs for forestry measure M8 - FY2019\nONE OFF\nEUR\n-875,87\n0,00\n-875,87\nRural Development EAFRD investment - private beneficiaries\n2017\nRural development NIACS measures: Lack of in-situ visits for investment measure M4 - FY2017 and FY2018\nFLAT RATE\n3,00%\nEUR\n-34 726,75\n0,00\n-34 726,75\nRural Development EAFRD investment - private beneficiaries\n2018\nRural development NIACS measures: Lack of in-situ visits for investment measure M4 - FY2017 and FY2018\nFLAT RATE\n3,00%\nEUR\n-187 868,37\n0,00\n-187 868,37\nRural Development EAFRD investment - private beneficiaries\n2019\nRural development NIACS measures: Lack of in-situ visits for investment measure M4 - FY2019\nFLAT RATE\n3,00%\nEUR\n-45 012,9\n0,00\n-45 012,9\nRural Development EAFRD Leader\n2019\nRural development NIACS measures: Lack of in-situ visits for Leader measure M19 - FY2019\nFLAT RATE\n3,00%\nEUR\n-531,37\n0,00\n-531,37\nTotal SI:\nEUR\n-298 702,63\n0,00\n-298 702,63\nSK\nCertification\n2017\nMLE in EAFRD IACS\nESTIMATED BY AMOUNT\nEUR\n-261 153,88\n-57 650,01\n-203 503,87\nCertification\n2017\nMLE in EAFRD NIACS\nESTIMATED BY AMOUNT\nEUR\n-733 450,69\n-2 727,51\n-730 723,18\nTotal SK:\nEUR\n-994 604,57\n-60 377,52\n-934 227,05\nCurrency\nAmount\nDeductions\nFinancial Impact\nEUR\n-19 548 540,25\n-234 376,16\n-19 314 164,09",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2020/859/annex/division/5",
    "retrieved_at": "2026-11-01T15:12:14.491436+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}